Section 247(2) in The Tamil Nadu Building and other Construction Workers (Regulation of Employment and Conditions of Service) Rules, 2006
(2)In arriving at the prices of the items referred to in sub-rule (1), the following shall not be taken into consideration as expenses, namely:-(a)the rent for the land and building for such canteen;(b)the depreciation and maintenance charges for the building and equipment provided in such canteen;(c)the cost of purchase, repairs and replacement of equipment including furniture, crockery, cutlery, utensils and uniforms provided to the employees of such canteen;(d)the water charges and other charges incurred for lighting and ventilation of such canteen; and(e)interest on the amount spent for providing and maintaining furniture and other equipment for such canteen.